6 March 2015 for employers with fewer than 50 employees, and 6 January 2015 for employers with 50 or more employees.
HMRC will continue to issue risk-based penalties for the tax year 2015 to 2016 tax year.
HMRC does not want to charge penalties, but wants employers to report on time. It wants to help employers who are trying to do the right thing, rather than penalise them.
This move to issuing risk-based late filing penalties also continues HMRC’s strategy of adapting its approach, where necessary, before moving to the next phase of implementation. This approach will enable HMRC to concentrate more resources on the more serious failures to comply, and to focus on educating employers about their filing obligations through targeted communications, webinars and Employer Bulletin articles.
It applies in addition to HMRC’s recent announcement that it will not be penalising minor delays of up to three days. HMRC will monitor both, and review by April 2016.
Even if employers do not get a penalty, they are required by law to file on time and if they do not may be charged a penalty on a future occasion. The deadlines for sending PAYE information stay the same, including the requirement to send PAYE information on or before the time that employees are actually paid or due to be paid. Employers can appeal electronically using the Penalties and Appeals System (PAS) on HMRC Online. Employers who receive a late filing penalty notice for tax year 2014 to 2015 quarter 4 but who filed within three days of the reporting deadline may appeal and should use reason code A as set out in the What happens if you don’t report payroll information on time guidance. CIPP comment Whilst some in the media may criticise HMRC for this approach, it is an approach the CIPP members favoured in the response to HMRC’s discussion document on penalties. I.e where someone has genuine good reason for not meeting a deadline, they are not penalised, as long as they have done all they can to rectify the situation. As HMRC has said for some years, it doesn’t want yield from penalties, it wants the right money at the right time. The CIPP supports HMRC’s new approach, but would urge all employers and tax payers to prepare in time to avoid delays in meeting their obligations.
Basic PAYE Tools 22 June 2015
In 2014 Microsoft withdrew support for the XP operating system and as a result the Basic PAYE Tools (BPT) will no longer be able to support this system beyond the April 2016 release.
HMRC’s June 2015 Employer Bulletin provided a message to allow you to update your systems as necessary before the April 2017 release of BPT.
What happens if I continue to use Windows XP?
If you continue to use Windows XP when the support has ended, our operators on the Online Services Helpdesk may not always be able to offer full technical support if you encounter difficulties with the installation or operation of BPT. Your computer will still work but it might also become more vulnerable to security risks and viruses. Internet Explorer 8 is also no longer supported, so if your Windows XP computer is connected to the Internet and you use Internet Explorer 8 to surf the web, you might be exposed to additional threats. As more software and hardware manufacturers continue to use more recent versions of Windows, you can expect to encounter more applications and devices that do not work with Windows XP.
Error message when opening the BPT installation file
Some customers are being presented with an error message when opening the BPT installation file, the error message states ‘Basic PAYE Tools has encountered a problem and needs to close’ or find nothing happens when trying to run the installation file. This is due to the fact that the latest version will not work on certain processors now.
They are:
CIPP Policy News Journal
25/04/2016, Page 272 of 453
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